Tax & Accounting Blog

Amendment To Washington Filing Requirements For Improvements To Benefit Fish And Wildlife Habitat

Blog, ONESOURCE, ONESOURCE Property Tax May 22, 2013

Washington State legislation recently amended the filing requirements for the property tax exemption for improvements to real and personal property that benefit fish and wildlife habitat, water quality, or water quantity. The new legislation provides that: (1) the claim for exemption must be filed on or before October 31 during the year for exemption in the following year, and (2) for each filing year after the first filing year, the landowner’s exemption claim must contain a copy of the conservation district’s initial certification made in the first filing year, along with the landowner’s own certification for the current filing year. (Source: L. 2013, S5593 (c. 236), effective 07/28/2013)